【Abstract】：In China,with the establishment of the socialist market economic system, the accounting policy choice to become a business necessity. The current accounting system has greater flexibility, leaving more of the option, which provided the preconditions for corporate accounting policy changes. Corporate managers have the freedom to choose different accounting policies, they will choose their utility maximization or shareholder wealth maximization accounting policies, is also a change in accounting policy part of the motivation for. Explore the motives of the change in accounting policy is the purpose of this article.
In this paper, the accounting policy connotation, the change in accounting policy and change the conditions of the described analysis of accounting policy changes to produce the intrinsic motivation and external conditions, reveal China's corporate accounting policies to change the motive, and then let us get inspiration as well as possible future development direction.
【Key words】：accounting policies change motivation inspiration direction
目录
一、前 言 1
（一）研究的背景 1
（二）研究的意义 1
二、 会计政策及其变更的基本内涵 1
（一）会计政策变更的含义 1
（二）会计政策变更的条件 2
（三）会计政策变更的方式 2
三、会计政策变更产生的内在动因和外部条件 3
（一）内在动因分析 3
（二）外部条件分析 4
四、企业会计政策变更案例分析 5
（一）中航油公司简介 5
（二）中航油公司会计政策变更的过程 5
（三）中航油公司会计政策变更结果和影响 6
（四）中航油公司会计政策变更的动因分析 6
（五）案例启示 7
五、企业会计变更的对策和建议 7
（一）完善的会计制度和会计准则 7
（二）加强企业自身建设 7
（三）加强政府的监管建设 8
（四）完善防范中的责与法 9
总结 9
参考文献 10
